EMP501 and IRP5 Filing Season Is Now Open

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Written by Pumeza Chochoe

The EMP501 Employer Annual Reconciliation filing season is now open, and SARS has confirmed that employers have from 1 April to 31 May 2026 to submit their annual reconciliation.

This is the period during which employers must prepare and submit their EMP501 reconciliation, together with employees’ IRP5 / IT3(a) tax certificates. The reconciliation covers the full tax year from 1 March 2025 to 28 February 2026.

The EMP501 is where SARS checks that:

  • The amounts declared on your monthly EMP201 returns

  • The PAYE, UIF and SDL actually paid to SARS

  • The information reported on employees’ IRP5 certificates

all match.

Once the EMP501 has been successfully submitted and accepted by SARS, employers must issue IRP5 / IT3(a) certificates to their employees so that they can complete their personal tax returns.

SARS has made it clear that PAYE compliance rules are stricter for the 2026 filing season. From February 2026, SARS will reject any EMP501 submission that includes an employee who should be registered for income tax but does not have a valid income tax reference number.

This means:

  • There is no longer a grace period

  • One missing or incorrect tax number can block the entire EMP501 submission

  • IRP5 certificates cannot be issued until the problem is resolved

  • Delays and penalties are more likely

Even if your payroll balances perfectly, SARS will not accept the EMP501 if employee tax numbers are missing or invalid.

If we run your payroll on a monthly basis, then we will highly likely already have most, if not all, of the information we need to prepare your EMP501 and IRP5 certificates.

That said, SARS’ stricter rules mean we may still contact you if:

  • An employee’s tax number is missing or needs verification

  • There were once‑off payments, bonuses, or adjustments we need to confirm

  • Additional clarification is required before submission

If anything is needed, we’ll be in touch.

What we need from you to prepare your EMP501

Where we don’t already have the information, we may ask for the following:

  • Confirmation that all payroll information for the year is complete and final

  • Details of any bonuses, commissions, lump sums or fringe benefits

  • A list of all employees paid during the year, including leavers and seasonal staff

  • Valid income tax reference numbers for all employees

  • Clarification of any payroll adjustments made during the year

  • Prompt responses if SARS‑related validations are required

The earlier any missing information is provided, the smoother the submission process will be.

Next steps

Over the coming weeks, we will start preparing EMP501 reconciliations and issuing IRP5 certificates for our clients. Where action is required from you, we’ll contact you directly.

If you have any questions, or are unsure whether your payroll information is complete, please get in touch. We’re happy to help and would much rather address any issues early than deal with delays later in the filing season.